Transparency as a Determinant of Local Financial Condition

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Author(s): Beatriz Cuadrado-Ballesteros (University of Salamanca, Spain), Noemi Mordán (Dirección General de Aduanas, Dominican Republic)and José Valeriano Frías-Aceituno (University of Granada, Spain)
Copyright: 2020
Pages: 24
Source title: Open Government: Concepts, Methodologies, Tools, and Applications
Source Author(s)/Editor(s): Information Resources Management Association (USA)
DOI: 10.4018/978-1-5225-9860-2.ch091

Keywords: Business Science Reference / Civic Engagement & Social Justice / Government and Law / Social Sciences & Humanities

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Abstract

This study is an attempt to understand the importance of the broadcasting of information about the financial health of local governments. For this, a sample comprising the 110 most important Spanish cities has been used, for the period 2008–2010. Results show that transparency about local governments' actions improves their financial condition. If citizens know this information, the uncertainty over how the resources are used by leaders decreases, encouraging them to carry out efficient governance.

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Transparency as a Determinant of Local Financial Condition

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